Para 3.1.6 — MSO (Audit)
Original Rule Text
3.1.6 Central Audit will be carried out every month by Central Audit Parties of the Audit Office in the Accounts and Entitlement office. Central Audit Support Sections in the Audit Offices will coordinate and pursue the work of the Central Audit Parties and perform all support functions, such as preparation of audit programmes, audit of sanctions, etc., and discharge follow-up responsibilities like maintenance of objection books, selection of potential material for Audit Reports, etc. Generally, an Audit Officer will be in charge of each Central Audit Support Section, while an Assistant Audit Officer will be responsible for two Central Audit Parties.
What This Means
Central Audit is conducted every month by audit parties that visit the Accounts and Entitlement office. Central Audit Support Sections in the Audit Office coordinate this work by preparing audit programmes, auditing sanctions, maintaining objection books, and selecting material for Audit Reports. Each Support Section is headed by an Audit Officer, while an Assistant Audit Officer typically manages two Central Audit Parties.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Audit is conducted monthly by Central Audit Parties
- 2Audit takes place at the Accounts and Entitlement office
- 3Central Audit Support Sections provide coordination and follow-up
- 4Support functions include audit programme preparation and objection book maintenance
- 5An Audit Officer heads each Support Section
- 6An Assistant Audit Officer handles two audit parties
Practical Example
The Audit Office in Hyderabad has three Central Audit Support Sections, each headed by an Audit Officer. Each month, six Central Audit Parties (two per Support Section) go to the AG (A&E) office to audit the previous month's vouchers. The Audit Officer prepares the programme specifying which vouchers each party will audit, and the AAOs supervise the day-to-day work of their two parties.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between a Central Audit Party and a Central Audit Support Section?▼
How often is Central Audit conducted?▼
What is an objection book?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.